The 730 calendar: “precompiled” available from 2 May
The calendar of this year’s Model 730, which opens the season of the tax return, has been defined. With a provision of the Revenue Agency of 18 April, the dates for the new season of the simplified declaration were set. In addition to establishing some ways to facilitate the use of the 730, such as delegating a trusted person access to your pre-compiled form.
The pre-compiled 730 form of each taxpayer will be available for consultation from 2 May afternoon, in the reserved area of the Revenue Agency website. And you can physically accept or edit and submit starting May 11th.
The final date is October 2nd (September 30 is Saturday), the deadline for sending the 730 both with the do-it-yourself online, and through a Caf or qualified professional, or through the withholding agent if he provides assistance.
In between, it should not be forgotten the expiry of the IMU accountfixed as always for June 16th.
*Italian Association of Chartered Accountants
Pre-compiled, how to download: Spid (or Cie) is needed
The taxpayer can access his pre-compiled 730 directly on the website of the Revenue Agency www.agenziaentrate.gov.it or through a Caf or licensed professional.
The pre-compiled 730 can be accessed using the credentials of the Public Digital Identity System (SPID), or the Electronic Identity Card (CIE) or the National Service Card (CNS).
As mentioned, in order to be able to modify it and send it, the first available date is May 11, 2023. The deadline for sending it is instead set for October 2 (September 30 is a Saturday).
In any case, tax refunds (or additional payments) in paychecks for employees start from the month of July.
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The delegation to a trusted person to present the pre-compiled declaration
The pre-compiled can be used this year in an even simpler way, thanks also to the possibility, active since 20 April, of delegate a family member (spouse, child or a relative) or a trusted person to submit their pre-compiled declaration. The proxy can be granted either by directly accessing the reserved area via Spid, Electronic Identity Card (Cie) or National Services Card (Cns), or via video call through the “book an appointment” section of the Agency’s website.
Two options that are added to the channels already active since last year, sending the request via Pec or presenting the proxy in any office of the Revenue Agency. The delegation has the objective of facilitating those who are unfamiliar with the technology, or are unable to manage the 730 do-it-yourself independently.
At the request of the taxpayer, the duration of the delegation can be extended up to 3 years.
What’s in the pre-built template
The “pre-compiled” 730, made available by the Revenue Agency, already contains as a starting point – for employees or retirees – the data of the Single Certification of income from employment and similar or from pensionthe data of dependent family members and the payments of tax advances made in 2022 by deduction in the paycheck or on the pension based on the results of 730, or via F24 for those who had presented the PF income model last year.
Furthermore, the data of buildings and land, those of rents, income deriving from other certifications (e.g. occasional self-employment, copyrights, etc.) are entered in the pre-compiled form.
The deductible or deductible charges already included in the pre-compiled form
The most relevant part of the precompiled is that of the deductible or deductible charges already entered.
In the 2023 pre-compiled form, the taxpayer will find the following expenses in particular:
• expenses sanitary (and any related refunds);
• interest expense on mortgages first home or in any case deductible and related ancillary charges;
• awards of life insurancecause of death and against accidents and premiums for insurance relating to the risk of catastrophic events;
• social security and welfare contributions;
• contributions paid for domestic service workers and personal or family assistance;
• expenses veterinary;
• expenses university and expenses for post-diploma state courses of advanced training and artistic and musical specialization;
• contributions paid to supplementary pension schemes;
• expenses related to interventions recovery of the building heritage and interventions aimed at energy saving;
• costs for installation of lifts and interventions for theremoval of architectural barriers;
• expenses related to refurbishment interventions a verde of real estate;
• expenses for intermediation referring to the purchase of properties used as a “first home” (news 2023);
• expenses funeral;
• liberal donations to ONLUS, social promotion associations, foundations and associations recognized for the protection of assets of artistic, historical and landscape interest or for scientific research activities;
• expenses for attending the I am natural.
In any case, it is advisable to check the data already entered, before accepting the pre-compiled form blindly, because they may not be completely complete, for example if some person, although required to send the data to the Revenue Agency system, has not done promptly or incompletely. With the consequence of losing some tax deduction that would be due.
The pre-compiled form also contains data relating to expenses for previous years, to be spread over various years, deriving from the return presented by the taxpayer for the previous year.
These are, for example, the expenses that entitle you to the building renovation bonus, energy saving, 110% superbonus, facade bonusecc.
Who can use 730
The 730 model can be used by employees, retirees and collaborators who, in addition to salary or pension, must declare one or more of the following incomes:
1) from land and/or buildings, also rented;
2) from occasional self-employment (ie without a VAT number) or for copyright;
3) capital gains not subject to withholding tax;
4) other income (sales of building land, occasional commercial activities, income from foreign buildings);
5) some income subject to separate taxation (e.g. refunds of taxes and/or expenses deducted or deducted in previous years).
The 730 can be presented, even in the absence of a withholding agent who can make the adjustment directly in the paycheck (for example the cleaners of private employers), taxpayers who in 2022 received income from employment or pension and/ o certain income assimilated to that of employment.
In this case, the 730 must be presented with the DIY online, or to a Caf or a professional. The refund is made directly by the Revenue Agency, but if a debt emerges from 730, it must be paid with F24 by the taxpayer, not having a withholding agent.
The 730 model can also be used by the heirs to declare the 2022 income of a person who died in 2022 or 2023 as long as the latter had the requisites required to present the 730.
The advantages of 730: payroll reimbursements starting in July
The 730 model has many advantages. The taxpayer does not have to perform calculations and therefore filling out the 730 is simpler than the PF income model. The tax refund is credited directly to the paycheck or pension installment, starting from the month of July (for retirees from the month of August or September).
If the refund credit exceeds 4,000 euros, there may be an additional check by the Revenue Agency before issuing the refund, especially if there are inconsistencies in the data.
If the taxpayer has to pay sums, these come withheld from salary (starting in July) or pension (starting in August or September) directly in the pay slip or on the annuity installment.
For those who use the 730, in the event of presentation of the pre-compiled “accepted” 730 without modifications (or if the variations are formal and do not affect the determination of income or tax), the documentary check will not be carried out by the Revenue Agency.
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